PREMA DISTRIBUTION : revenue, balance sheet and financial ratios

PREMA DISTRIBUTION is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-DENIS (97400), this company of category PME shows in 2024 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, PREMA DISTRIBUTION combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - PREMA DISTRIBUTION (SIREN 529539330)
Indicator 2024 2023 2021 2020 2017 2016 2015
Revenue 1 733 743 € 1 765 780 € 1 225 103 € 1 389 807 € N/C N/C 935 183 €
Net income 146 043 € 225 812 € 80 933 € 84 243 € 52 403 € 40 594 € 54 872 €
EBITDA 135 289 € 244 549 € -125 045 € 149 712 € N/C N/C 82 563 €
Net margin 8.4% 12.8% 6.6% 6.1% N/C N/C 5.9%

Revenue and income statement

In 2024, PREMA DISTRIBUTION achieves revenue of 1.7 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Slight decline of -2% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 588 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -45%, reducing margin by 6.0 pts. This reflects costs rising faster than revenue. This ratio is more favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 146 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 733 743 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

588 243 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

135 289 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

172 636 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

146 043 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 16%. This ratio is slightly less favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 58%. This ratio is more favorable than the sector median (39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7%).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.05%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

58.41%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.81%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.04

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

29.1%

Solvency indicators evolution
PREMA DISTRIBUTION

Sector positioning

Debt ratio
16.05% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Average -6 pts over 3 years

In 2024, the debt ratio of PREMA DISTRIBUTION (16.1%) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
58.41% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Good +28 pts over 3 years

In 2024, the financial autonomy of PREMA DISTRIBUTION (58.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.24. This ratio is slightly less favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

2.24

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.9

Liquidity indicators evolution
PREMA DISTRIBUTION

Sector positioning

Liquidity ratio
2.24 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Average +19 pts over 3 years

In 2024, the liquidity ratio of PREMA DISTRIBUTION (2.24) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.9x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Good +28 pts over 3 years

In 2024, the interest coverage of PREMA DISTRIBUTION (0.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 128 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 208 days of revenue, i.e. 1.0 M€ to permanently finance. Between 2020 and 2024, WCR improved by 13 days of revenue, freeing up cash.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

1 001 098 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

72 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

100 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

128 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

208 j

WCR and payment terms evolution
PREMA DISTRIBUTION

Positioning of PREMA DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of PREMA DISTRIBUTION is estimated at 372 815 € (range 139 647€ - 922 711€). With an EBITDA of 135 289€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
145 transactions
139k€ 372k€ 922k€
372 815 € Range: 139 647€ - 922 711€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
135 289 € × 2.6x
Estimation 352 605 €
128 276€ - 991 156€
Revenue Multiple 30%
1 733 743 € × 0.19x
Estimation 331 710 €
186 695€ - 845 638€
Net Income Multiple 20%
146 043 € × 3.3x
Estimation 484 999 €
97 507€ - 867 209€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare PREMA DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Voir le classement complet du département La Reunion

Frequently asked questions about PREMA DISTRIBUTION

What is the revenue of PREMA DISTRIBUTION ?

The revenue of PREMA DISTRIBUTION in 2024 is 1.7 M€.

Is PREMA DISTRIBUTION profitable?

Yes, PREMA DISTRIBUTION generated a net profit of 146 k€ in 2024.

Where is the headquarters of PREMA DISTRIBUTION ?

The headquarters of PREMA DISTRIBUTION is located in SAINT-DENIS (97400), in the department La Reunion.

Where to find the tax return of PREMA DISTRIBUTION ?

The tax return of PREMA DISTRIBUTION is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does PREMA DISTRIBUTION operate?

PREMA DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.